Перевод: со всех языков на английский

с английского на все языки

balance sheet of materials

  • 1 balance sheet

    Fin
    a financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.
    EXAMPLE
    Assets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.
         Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.
         Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.
         As an example:

    The ultimate business dictionary > balance sheet

  • 2 материальный баланс

    1) Chemistry: mass balance
    2) Economy: physical balance

    Универсальный русско-английский словарь > материальный баланс

  • 3 amortization

    Fin
    1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.
    EXAMPLE
    For tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.
         It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.
    Initial cost/useful life = amortization per year
    For example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.
    $10,000/10 = $1,000 per year
         The amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.
         While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.
         For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.
         Intangibles that can be amortized can include:
          Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;
         Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;
         Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;
         Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.
         Organization costs are usually amortized over 60 months;
         Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;
         Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;
         Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;
         Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.
    2. the repayment of the principal and interest on a loan in equal amounts over a period of time

    The ultimate business dictionary > amortization

  • 4 modelo

    adj.
    model.
    f. & m.
    model (person).
    m.
    1 model.
    tengo una bicicleta último modelo I have the latest-model bicycle
    modelo económico economic model
    modelo a escala scale model
    modelo matemático mathematical model
    modelo reducido scale model
    2 number.
    3 fashion model, mannequin, model.
    4 benchmark.
    5 item of clothing.
    6 template.
    pres.indicat.
    1st person singular (yo) present indicative of spanish verb: modelar.
    * * *
    1 model
    1 (persona) (fashion) model
    1 (patrón) model
    2 (diseño) model
    3 (traje) number
    \
    desfile de modelos fashion show
    * * *
    1. noun m.
    example, model, pattern
    2. noun mf.
    * * *
    1. SM
    1) (=tipo) model
    2) (=ejemplo)

    modelo de vida — lifestyle, way of life

    3) (=patrón) pattern; [para hacer punto] pattern
    4) (=prenda) model, design
    2.
    SMF (Arte, Fot, Moda) model

    servir de modelo a un pintor — to sit o pose for a painter

    modelo de alta costura — fashion model, haute couture model

    3.
    ADJ INV (=ejemplar) model, exemplary
    * * *
    I
    adjetivo invariable
    a) <niño/estudiante> model (before n); <comportamiento/carácter> exemplary

    visité la casa modelo — I visited the model home (AmE) o (BrE) the showhouse

    II
    1)
    a) ( ejemplo) model

    tomar/utilizar algo como modelo — to take/use something as a model

    b) (muestra, prototipo) model

    modelo en or a escala — scale model

    2) (tipo, diseño) model
    3) (Indum) design

    llegó con un nuevo modelito — (fam) she arrived wearing a new little number

    III
    masculino y femenino model
    * * *
    = mock-up, model, pattern, specimen, template, paragon, setter, standard setter, style sheet, beacon, exemplary, benchmark, benchmark.
    Nota: Pruebas a las que se somete un producto para determinar sus tiempos de respuesta con respecto a ciertas operaciones.
    Ex. A mock-up is a representation of a device or process that may be modified for training or analysis to emphasize a particular part or function; it usually has movable parts that can be manipulated.
    Ex. The most satisfactory solution is to use an author abstract as a model, but to submit any author abstracts to thorough editing and checking.
    Ex. In the same way that citation orders may have more or less theoretical foundations, equally reference generation may follow a predetermined pattern.
    Ex. An object is a tree-dimensional artefact (or replica of an artefact) or a specimen of a naturally occurring entity.
    Ex. The <F5> Original Input function provides an empty MARC record template for the creation of an original record.
    Ex. Endowed with the gift of being able to both listen and question, this paragon always is ready to meet the public without losing balance or a sense of humor.
    Ex. Accordingly, the role of librarian as pointer and setter must be tagged as obsolete.
    Ex. Some producers of media materials are emerging as familiar and reliable names -- market leaders and standard setters -- with products as well known as those of the major book publishers = Están surgiendo algunos productores de material multimedia que se han convertido en nombres familiares y de confianza (líderes y modelos del mercado) con productos tan bien conocidos como los de los principales editores de libros.
    Ex. A style sheet is essentially a template that can be used to create a consistent appearance across documents.
    Ex. The British Library has recently been described as a ' beacon of excellence'.
    Ex. PRECIS provides an exemplary illustration of the association and common ground between alphabetical indexing and classification.
    Ex. Existing wireline networks, with their ubiquity, seamless operations, and ease of use, have provided clear benchmarks for satisfying customers' basic personal communications needs.
    Ex. Benchmarks are the times taken to carry out a set of standard operations and they are comparable to the government fuel consumption figures for cars.
    ----
    * adoptar un modelo = embrace + model.
    * carta modelo = model letter.
    * confeccionar utilizando un modelo = model.
    * conjunto de modelos = model base.
    * creación de modelos = modelling [modeling, -USA].
    * desfile de modelos = designer ramp show, fashion show, catwalk show.
    * ejemplos modelo = lessons learned [lessons learnt].
    * el registro modelo = record-of-record.
    * ficha modelo = form.
    * método basado en modelos = modelling approach [modeling approach, -USA].
    * modelo a imitar = role modelling, role model.
    * modelo de análisis de costes = cost model.
    * modelo de citación = citation behaviour.
    * modelo de distribución probabilística = probability distribution model.
    * modelo de funcionamiento = business model.
    * modelo de lógica difusa = fuzzy model.
    * modelo de organización = organisational scheme.
    * modelo de predicción = prediction model.
    * modelo de recuperación de información por coincidencia óptima = best match model.
    * modelo de referencia = reference model.
    * modelo de test = test design.
    * modelo de topless = topless model.
    * modelo de trabajo = working model, business model.
    * modelo económico = economic model.
    * modelo ejemplar = exemplar, exemplary model, exemplary model.
    * modelo empresarial = business model.
    * modelo en su clase = showpiece.
    * modelo en su género = showpiece.
    * modelo estocástico = stochastic model.
    * modelo informático = computer model.
    * modelo matemático = mathematical model.
    * modelo organizativo = organisational model.
    * modelo por ordenador = computer model.
    * modelo probabilístico = probabilistic model.
    * modelos = modelling approach [modeling approach, -USA].
    * modelos a seguir = best practices, lessons learned [lessons learnt].
    * modelo teórico para la toma de decisiones = decision-theoretic model.
    * número de modelo = model number.
    * pase de modelos = designer ramp show.
    * reconocimiento de modelos = pattern recognition.
    * seguir como modelo = pattern.
    * seguir un modelo = embrace + model, conform to + image.
    * servir de modelo = serve as + a model.
    * simulación mediante modelos = simulation modelling.
    * tomar como modelo = pattern.
    * usar como modelo = use + as a model.
    * * *
    I
    adjetivo invariable
    a) <niño/estudiante> model (before n); <comportamiento/carácter> exemplary

    visité la casa modelo — I visited the model home (AmE) o (BrE) the showhouse

    II
    1)
    a) ( ejemplo) model

    tomar/utilizar algo como modelo — to take/use something as a model

    b) (muestra, prototipo) model

    modelo en or a escala — scale model

    2) (tipo, diseño) model
    3) (Indum) design

    llegó con un nuevo modelito — (fam) she arrived wearing a new little number

    III
    masculino y femenino model
    * * *
    = mock-up, model, pattern, specimen, template, paragon, setter, standard setter, style sheet, beacon, exemplary, benchmark, benchmark.
    Nota: Pruebas a las que se somete un producto para determinar sus tiempos de respuesta con respecto a ciertas operaciones.

    Ex: A mock-up is a representation of a device or process that may be modified for training or analysis to emphasize a particular part or function; it usually has movable parts that can be manipulated.

    Ex: The most satisfactory solution is to use an author abstract as a model, but to submit any author abstracts to thorough editing and checking.
    Ex: In the same way that citation orders may have more or less theoretical foundations, equally reference generation may follow a predetermined pattern.
    Ex: An object is a tree-dimensional artefact (or replica of an artefact) or a specimen of a naturally occurring entity.
    Ex: The <F5> Original Input function provides an empty MARC record template for the creation of an original record.
    Ex: Endowed with the gift of being able to both listen and question, this paragon always is ready to meet the public without losing balance or a sense of humor.
    Ex: Accordingly, the role of librarian as pointer and setter must be tagged as obsolete.
    Ex: Some producers of media materials are emerging as familiar and reliable names -- market leaders and standard setters -- with products as well known as those of the major book publishers = Están surgiendo algunos productores de material multimedia que se han convertido en nombres familiares y de confianza (líderes y modelos del mercado) con productos tan bien conocidos como los de los principales editores de libros.
    Ex: A style sheet is essentially a template that can be used to create a consistent appearance across documents.
    Ex: The British Library has recently been described as a ' beacon of excellence'.
    Ex: PRECIS provides an exemplary illustration of the association and common ground between alphabetical indexing and classification.
    Ex: Existing wireline networks, with their ubiquity, seamless operations, and ease of use, have provided clear benchmarks for satisfying customers' basic personal communications needs.
    Ex: Benchmarks are the times taken to carry out a set of standard operations and they are comparable to the government fuel consumption figures for cars.
    * adoptar un modelo = embrace + model.
    * carta modelo = model letter.
    * confeccionar utilizando un modelo = model.
    * conjunto de modelos = model base.
    * creación de modelos = modelling [modeling, -USA].
    * desfile de modelos = designer ramp show, fashion show, catwalk show.
    * ejemplos modelo = lessons learned [lessons learnt].
    * el registro modelo = record-of-record.
    * ficha modelo = form.
    * método basado en modelos = modelling approach [modeling approach, -USA].
    * modelo a imitar = role modelling, role model.
    * modelo de análisis de costes = cost model.
    * modelo de citación = citation behaviour.
    * modelo de distribución probabilística = probability distribution model.
    * modelo de funcionamiento = business model.
    * modelo de lógica difusa = fuzzy model.
    * modelo de organización = organisational scheme.
    * modelo de predicción = prediction model.
    * modelo de recuperación de información por coincidencia óptima = best match model.
    * modelo de referencia = reference model.
    * modelo de test = test design.
    * modelo de topless = topless model.
    * modelo de trabajo = working model, business model.
    * modelo económico = economic model.
    * modelo ejemplar = exemplar, exemplary model, exemplary model.
    * modelo empresarial = business model.
    * modelo en su clase = showpiece.
    * modelo en su género = showpiece.
    * modelo estocástico = stochastic model.
    * modelo informático = computer model.
    * modelo matemático = mathematical model.
    * modelo organizativo = organisational model.
    * modelo por ordenador = computer model.
    * modelo probabilístico = probabilistic model.
    * modelos = modelling approach [modeling approach, -USA].
    * modelos a seguir = best practices, lessons learned [lessons learnt].
    * modelo teórico para la toma de decisiones = decision-theoretic model.
    * número de modelo = model number.
    * pase de modelos = designer ramp show.
    * reconocimiento de modelos = pattern recognition.
    * seguir como modelo = pattern.
    * seguir un modelo = embrace + model, conform to + image.
    * servir de modelo = serve as + a model.
    * simulación mediante modelos = simulation modelling.
    * tomar como modelo = pattern.
    * usar como modelo = use + as a model.

    * * *
    model ( before n)
    un marido/estudiante modelo a model husband/student
    visitaron la casa modelo they visited the showhouse
    A
    1 (ejemplo) model
    su conducta es un modelo para todos her conduct is an example to us all
    tomaron el sistema francés como modelo they used the French system as a model, they modeled their system on the French one
    copiaron el modelo cubano they copied the Cuban model
    2 (muestra, prototipo) model
    el modelo se reproducirá en bronce the model will be reproduced in bronze
    modelo en or a escala scale model
    Compuestos:
    economic model
    mathematical model
    B (tipo, diseño) model
    el modelo de lujo the deluxe model
    C ( Indum) model
    modelos exclusivos de las mejores boutiques exclusive designs from the best boutiques
    hoy se ha venido con un nuevo modelito ( fam); she arrived wearing a new little number today
    un sombrero último modelo the (very) latest in hats
    un modelo de Franelli a Franelli, a Franelli design
    Gloria luce un modelo de talle bajo realizado en lino Gloria is wearing a drop-waisted design in linen
    1 (maniquí) model
    modelo de alta costura an haute couture model
    desfile de modelos fashion show
    * * *

     

    Del verbo modelar: ( conjugate modelar)

    modelo es:

    1ª persona singular (yo) presente indicativo

    modeló es:

    3ª persona singular (él/ella/usted) pretérito indicativo

    Multiple Entries:
    modelar    
    modelo
    modelar ( conjugate modelar) verbo transitivo (Art) ‹ arcilla› to model;
    ‹estatua/figura› to model, sculpt;
    ‹ carácter› to mold( conjugate mold)
    verbo intransitivo
    1 (Art) to model
    2 (Andes) (para fotos, desfiles) to model
    modelo adjetivo invariable
    a) ‹niño/estudiante› model ( before n);

    ‹comportamiento/carácter› exemplary
    b) ( de muestra):

    ◊ visité la casa modelo I visited the model home (AmE) o (BrE) the showhouse

    ■ sustantivo masculino
    1 ( en general) model;
    ◊ tomar/utilizar algo como modelo to take/use sth as a model;

    tomó a su padre como modelo he followed his father's example;
    modelo en or a escala scale model
    2 (Indum) design;

    llegó con un nuevo modelito (fam) she arrived wearing a new little number
    ■ sustantivo masculino y femenino
    model;

    modelar verbo transitivo to model, shape
    modelo
    I adj inv & sustantivo masculino model
    II mf (fashion) model

    ' modelo' also found in these entries:
    Spanish:
    cara
    - desarrollar
    - ideal
    - maqueta
    - mod.
    - patrón
    - patrona
    - plantilla
    - prototipo
    - representar
    - sacar
    - tipo
    - común
    - desfilar
    - hechura
    - lucir
    - velocidad
    - versión
    English:
    employ
    - fashion model
    - full-scale
    - mark
    - model
    - pattern
    - pose
    - regular
    - role model
    - style
    - design
    - liable
    - role
    - state
    * * *
    ♦ adj
    model;
    es un estudiante modelo he is a model student
    ♦ nmf
    1. [de moda] model;
    desfile de modelos fashion show o parade
    2. [de artista] model
    ♦ nm
    1. [diseño] model;
    tengo un modelo anterior I have an older model;
    tengo una bicicleta último modelo I have the latest-model bicycle
    2. [representación a escala] model
    modelo a escala scale model;
    modelo reducido scale model
    3. [prenda de vestir] outfit;
    llevaba un modelo de Versace she was wearing a Versace outfit
    4. [patrón, referencia] model;
    servir de modelo to serve as a model;
    usaré tu carta como modelo I'll use your letter as a model
    5. [teórico] model
    modelo económico economic model;
    modelo matemático mathematical model
    * * *
    I m
    1 ( maqueta) model
    2 ( ejemplo) model, example
    II m/f persona model
    * * *
    modelo adj
    : model
    una casa modelo: a model home
    modelo nm
    : model, example, pattern
    modelo nmf
    : model, mannequin
    * * *
    modelo adj n model

    Spanish-English dictionary > modelo

См. также в других словарях:

  • balance — balanceable, adj. /bal euhns/, n., v., balanced, balancing. n. 1. a state of equilibrium or equipoise; equal distribution of weight, amount, etc. 2. something used to produce equilibrium; counterpoise. 3. mental steadiness or emotional stability; …   Universalium

  • balancé — /bal euhn say /; Fr. /bann lahonn say /, n., pl. balancés / sayz /; Fr. / say /. Ballet. a swaying step performed in place in which the weight is lightly shifted from one foot to the other, the dancer sinking down on the heel of the foot to which …   Universalium

  • materials science — the study of the characteristics and uses of various materials, as glass, plastics, and metals. [1960 65] * * * Study of the properties of solid materials and how those properties are determined by the material s composition and structure, both… …   Universalium

  • raw materials stock — The inventory of raw materials held at a specified time. The raw materials appear in the balance sheet under the heading of current assets. See: inventory valuation …   Accounting dictionary

  • Mass balance — A mass balance (also called a material balance) is an application of conservation of mass to the analysis of physical systems. By accounting for material entering and leaving a system, mass flows can be identified which might have been unknown,… …   Wikipedia

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

  • Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… …   Wikipedia

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Inventory — means a list compiled for some formal purpose, such as the details of an estate going to probate, or the contents of a house let furnished. This remains the prime meaning in British English.[1] In the USA and Canada the term has developed from a… …   Wikipedia

Поделиться ссылкой на выделенное

Прямая ссылка:
… Нажмите правой клавишей мыши и выберите «Копировать ссылку»